[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 39/2019 – Central Tax
New Delhi, the 31
st August, 2019
G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the
Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st
day of September, 2019, as the date on which the provisions of section 103 the said
Act, shall come into force.
[F. No. 20/06/12/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India